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1-“Throughput accounting considers that time at a bottleneck resource has value, not elsewhere.”
Sir idle time would be generated in non-bottleneck resource, wont that have a cost to the company too?
2-“Throughput accounting considers that the only variable costs in the short run are materials and components.”
Your explanation would be much appreciated sir!
Regarding the second statement we never consider components as direct material, as we never whether they are direct or indirect material. I mean the second statement is contentious. I dont know why it is true
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